Upside: The X30 not only benefits from a faster engine speed, the new Intel PXA270 processors also feature technology that dynamically adjusts power to optimize battery performance. Additionally, we like the user-replaceable battery. Also onboard is the latest Windows Mobile 2003 Second Edition, which, among other attributes, adds landscape-view support, Wi-Fi-protected access, and a shortcut in the Start menu to recent programs.
Downside: Without Wi-Fi capabilities, the real benefits of Windows Mobile 2003 SE are lost on this model. You can add wireless connectivity through the SDIO slot and a Wi-Fi card, but it'll cost you an extra $100. In that case, you should upgrade to the next model, which is only $50 more (after rebate) and comes with both technologies built in.
Outlook: If you're looking for a basic PDA and don't have a lot of cash, the entry-level Dell Axim X30 fits the mold. Though the new model and the Toshiba e355 share a similar price tag and feature set, the new processor gives the Dell an edge over the competition. However, if you want more bang for your buck, the midlevel X30 is the way to go. Check back soon for a full review.